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Section 351 ETF Conversions and Rev. Rul. 2026-20: What the Ruling Leaves Unanswered

Revenue Ruling 2026-20 and Notice 2026-62 address certain exchange-traded fund (ETF) and tax-aware investment fund strategies, including transactions involving Section 351 contributions. The ruling addresses an investor that, as part of a plan, contributes a diversified portfolio of appreciated securities to a newly formed ETF in an exchange intended to qualify under Section 351. Under…

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Energy Price Volatility, Margin Erosion and Hedging – Implementation Pitfalls for Commodity Hedgers

In the first quarter of 2026, Brent crude nearly doubled, from $61 to $118 a barrel, its largest inflation-adjusted quarterly increase in data going back to 1988. For an unhedged company, a move like that goes straight to the margin. Take a manufacturer with $40 million in revenue, cost of goods sold at 60% of…

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University hospitals cybersecurity breach.
Lessons From the University Hospitals Cyber Incident: A Healthcare Leadership Perspective

University Hospitals (UH), an 18-hospital system based in Cleveland, has spent the past week recovering from a cybersecurity incident that took digital services offline and led to the rescheduling of some appointments and elective procedures. The incident remains under investigation, and the facts may change. Even so, the disruption already raises practical questions for every…

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Timing AFR-Sensitive Transactions Before October 31, 2026

The IRS released the November 2026 applicable federal rates (AFRs), which are higher than October’s. Accordingly, any client planning an intrafamily loan, an installment sale to a grantor trust or a seller-financed sale has only a few days left to lock in October’s lower rates. Current Rate Change As published under IRC §1274(d), October 2026…

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Fatema Raza smiling and holding her NJ Chamber of Commerce Young Professional Award.
Fatema Raza Honored With the NJ Chamber of Commerce Young Professional Award

The awards program recognizes exceptional women who create opportunities, drive positive change and strengthen communities across New Jersey through their leadership and service. Fatema, partner and Practice Leader of Withum’s Real Estate Services Team, provides audit, accounting, reporting and transaction advisory services to real estate developers, owners, operators, investors, REITs and private equity funds. Her…

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Private Company Roadmap to Hedging FX, Interest Rate and Commodity Risks

Interest rate swaps, FX forwards, and commodity hedges are increasingly common among mid-market companies – yet the resources, systems, and technical expertise needed to maintain full ASC 815 compliance are often limited. For eligible private companies, ASC 815 Private Company Alternative offers a simplified hedge accounting approach for certain hedging instruments. In practice, private companies…

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